Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/109821 
Autor:innen: 
Erscheinungsjahr: 
2009
Quellenangabe: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 4 [Issue:] 1 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2009 [Pages:] 37-60
Verlag: 
University of Economics, Faculty of Finance and Accounting, Prague
Zusammenfassung: 
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilization, this concept still finds its place in the area of managerial accounting and capital maintenance. Some aspects of Hicks’ income concepts can be even found in International Financial Reporting Standards.
Schlagwörter: 
J. R. Hicks
Ex-ante income
Ex-post income
Subjective value
Subjective goodwill
Subjective profit
JEL: 
M41
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Article

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